J.S. Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J.S. Consult
Largest movements
- Cash +€51,647
up €51,647 (+1,267%), from €4,076 to €55,723
mainly Tax, wage and social debts (+€48,566) and Receivables within one year (+€6,586)
- Receivables within one year -€6,586
down €6,586 (-5.2%), from €126,276 to €119,690
of which Trade receivables: -€52,739
- Tangible fixed assets -€3,859
down €3,859 (-39.2%), from €9,838 to €5,979
- Tax, wage and social debts +€48,566
up €48,566 (+170%), from €28,585 to €77,151
- Trade debts -€7,003
down €7,003 (-100%), from €7,003 to €0
- Gross operating margin -€119,402
down €119,402 (-87.1%), from €137,065 to €17,664
- Taxes -€26,025
down €26,025 (-97.2%), from €26,785 to €760
- Other operating charges +€6,394
up €6,394 (+66.4%), from €9,635 to €16,028
- Depreciation +€2,120
up €2,120 (+122%), from €1,739 to €3,859
- Financial income +€1,957
up €1,957 (+281%), from €696 to €2,653
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,191 | €181,392 | +€41,201 | +29.4% |
| Fixed assets | 21/28 | €9,838 | €5,979 | -€3,859 | -39.2% |
| Tangible fixed assets | 22/27 | €9,838 | €5,979 | -€3,859 | -39.2% |
| Furniture and vehicles | 24 | €9,838 | €5,979 | -€3,859 | -39.2% |
| Current assets | 29/58 | €130,352 | €175,413 | +€45,061 | +34.6% |
| Amounts receivable within one year | 40/41 | €126,276 | €119,690 | -€6,586 | -5.2% |
| Trade receivables | 40 | €95,891 | €43,152 | -€52,739 | -55.0% |
| Other amounts receivable | 41 | €30,385 | €76,538 | +€46,153 | +152% |
| Cash at bank and in hand | 54/58 | €4,076 | €55,723 | +€51,647 | +1,267% |
| Total equity and liabilities | 10/49 | €140,191 | €181,392 | +€41,201 | +29.4% |
| Equity | 10/15 | €104,602 | €104,241 | -€361 | -0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €99,602 | €99,241 | -€361 | -0.4% |
| Distributable reserves | 133 | €99,602 | €99,241 | -€361 | -0.4% |
| Amounts payable | 17/49 | €35,588 | €77,151 | +€41,562 | +117% |
| Amounts payable within one year | 42/48 | €35,588 | €77,151 | +€41,562 | +117% |
| Trade debts | 44 | €7,003 | €0 | -€7,003 | -100% |
| Suppliers | 440/4 | €7,003 | €0 | -€7,003 | -100% |
| Taxes, remuneration and social security | 45 | €28,585 | €77,151 | +€48,566 | +170% |
| Taxes | 450/3 | €28,585 | €77,151 | +€48,566 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,739 | €3,859 | +€2,120 | +122% |
| Other operating charges | 640/8 | €9,635 | €16,028 | +€6,394 | +66.4% |
| Gross operating margin | 9900 | €137,065 | €17,664 | -€119,402 | -87.1% |
| Operating profit (loss) | 9901 | €125,691 | -€2,224 | -€127,915 | |
| Financial income | 75/76B | €696 | €2,653 | +€1,957 | +281% |
| Recurring financial income | 75 | €696 | €2,653 | +€1,957 | +281% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €126,387 | €399 | -€125,988 | -99.7% |
| Income taxes | 67/77 | €26,785 | €760 | -€26,025 | -97.2% |
| Profit (loss) for the period | 9904 | €99,602 | -€361 | -€99,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €99,602 | -€361 | -€99,963 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.